Finance Act 2010 Sch 18 para 12

Sch 18 para 12

Section 398A of CTA 2010 (as inserted by paragraph 6) has effect in relation to a relevant change in the relationship between A and a principal company of A in the case of which the relevant day is before 24 March 2010 as if— (a) in subsection (3)(b), the words “falling within subsection (4)”, and (b) subsections (4) and (5), were omitted.

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